The New Enhancement Makes Signer Authentication Using Qualified Trust Services Easy and Secure FREMONT, Calif., May 10, 2022 /PRNewswire/ Foxit, a leading provider of innovative PDF
/PRNewswire/ Foxit, a leading provider of innovative PDF and eSignature products and services, announced today that Qualified Electronic Signatures are now.
The overarching policy of the estate tax regime in the United States can largely be summed up as follows: Assets should be taxed once at each generation. In developing the sections of the Internal Revenue Code that govern the estate tax, Congress has also made clear that spouses are considered to be in the same generation, regardless of age. This is grounded in another tenet of U.S. tax policy that treats spouses as one economic unit.
Since 1981, the Internal Revenue Code has permitted unlimited, tax-free transfers between spouses. That same year, Congress also enacted an exception to the terminable interest rule, permitting a decedent to leave assets in trust for the surviving spouse, without requiring the decedent to give the surviving spouse a right to dispose of the property during the survivor’s life or at the survivor’s death. This type of trust, a qualified terminable interest property (QTIP) trust, permits the surviving spouse to receive all income from the QTIP